Articles
<![CDATA[Tekanan Koersif, Mimetic, Dan Respon Atas Perubahan Status Tata Kelola PTNBH Pada PTN X ]]>
<![CDATA[Fathir Aulia Bufi]]>;
<![CDATA[Suhanda Suhanda]]>;
<![CDATA[Fauzan Misra]]>
<![CDATA[ Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING) ]]>
Publisher : <![CDATA[Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE) ]]>
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DOI: 10.31539/costing.v7i4.10456
<![CDATA[There are three levels of PTN status, namely, Legal Entity PTN (PTN-BH), Public Service Agency PTN (PTN-BLU), and Work Unit PTN (PTN-Satker). The level is based on the level of autonomy in financial and resource management. The requirement for an autonomous university is to have certainty about good university governance or university governance. Governance means not only institutionally inscribed rules, but also the organization's responsiveness to whom and for what. This study analyzes why and how the implementation of governance practices in universities after the status of Legal Entity State Universities (PTNBH). Interview and observation techniques were used in this study to collect the required data. Technical thematic analysis is used to search for themes, themes that are in accordance with the research objectives. The process of adopting the idea of PTNBH in Higher Education is based on pressure, both coercive and mimetic. The low commitment of university leaders in the process of determining the idea of PTNBH resulted in a difference in understanding of the idea of PTNBH in the university environment. This reason resulted in decoupling, due to the low commitment of campus leaders in implementing policies substantially (Boxenbaum, 2017; Bromley, 2012). The existence of decoupling in the process of determining the idea of PTNBH has an impact on the ceremonial governance practices of PTNBH.]]>
<![CDATA[ANALYZING THE EFFECT OF TAX CHANGES ON K-POP MERCHANDISE BUYING DECISION ]]>
<![CDATA[Mardiyah, Fitriatul]]>;
<![CDATA[Misra, Fauzan]]>
<![CDATA[ E-Jurnal Akuntansi TSM Vol. 5 No. 1 (2025): E-Jurnal Akuntansi TSM ]]>
Publisher : <![CDATA[Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti ]]>
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DOI: 10.34208/ejatsm.v5i1.2719
<![CDATA[This study examines the impact of changes in tax regulations on K-Pop fans' purchasing decisions, addressing a research gap by exploring the relationship between taxation and fan behavior, which is typically analyzed from management and marketing perspectives. With Indonesia being one of the countries with the highest number of K-Pop fans, their purchasing behavior may be influenced by tax-related, psychological, and emotional factors, particularly in response to recent tax regulation changes. Using mental accounting theory, this research investigates how fanatical behavior influences purchasing decisions, often leading to economically irrational choices. A survey method was employed, targeting university students in Padang, and multiple linear regression analysis was used for data interpretation. The findings reveal that changes in VAT rates and tax treaties do not significantly affect purchasing decisions, whereas changes in the import duty threshold positively influence the purchase of K-Pop merchandise. These insights provide a deeper understanding of how tax regulations shape consumer behavior, particularly within niche fandom markets.]]>
<![CDATA[Tingkat Keseriusan Pelanggaran, Efek Pengamat, dan Niat Whistleblowing ]]>
<![CDATA[Ashya Fadillah]]>;
<![CDATA[Fauzan Misra]]>
<![CDATA[ E-Jurnal Akuntansi Vol 34 No 2 (2024) ]]>
Publisher : <![CDATA[Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region ]]>
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DOI: 10.24843/EJA.2024.v34.i02.p14
<![CDATA[Currently, fraud remains a significant issue within organizations. Therefore, it is necessary to implement whistleblowing policies as one of the preventive measures. This research aims to analyze the influence between the seriousness of violations and the bystander effect on whistleblowing intentions, as well as to examine the influence of the seriousness of violations on the bystander effect on whistleblowing intentions. This study employs a 2x2 factorial between-subjects design involving 118 participants from undergraduate accounting students at the Faculty of Economics and Business, Universitas Andalas. The results indicate differences in whistleblowing intentions between high and low seriousness violation levels, as well as between conditions with and without the bystander effect. The seriousness of violations can increase whistleblowing intentions, while the bystander effect can decrease whistleblowing intentions. Furthermore, this study successfully demonstrates that the seriousness of violations can moderate the influence of the bystander effect on whistleblowing intentions.The results of this study are expected to enrich the literature for the development of science and also as a consideration for organization on whistleblowing policies. Keywords:Seriousness Of Violations; Bystander Effect; WhistleblowingIntention]]>
<![CDATA[Sistem Pengendalian Intern Pemerintah, Komitmen, Budaya Organisasional dan Good Government Governance dengan Kinerja Pemerintah sebagai Variabel Intervening ]]>
<![CDATA[Yolanda Suci Widyasanti]]>;
<![CDATA[Fauzan Misra]]>
<![CDATA[ E-Jurnal Akuntansi Vol 33 No 2 (2023) ]]>
Publisher : <![CDATA[Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region ]]>
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DOI: 10.24843/EJA.2023.v33.i02.p06
<![CDATA[This study aims to examine the effect of the government's internal control system, organizational commitment and organizational culture on good government governance with local government performance as an intervening variable. The research was conducted at the Regional Apparatus Organization (OPD) of West Sumatra Province. The research population is all employees in the West Sumatra Province OPD. The sampling technique used was saturated sampling with a total of 208 respondents. The research data analysis method is Partial Least Square (PLS). The results showed that the government's internal control system on good government governance through government performance had a positive and significant effect, organizational commitment to good government governance through government performance had no effect, and organizational culture on good government governance through government performance had a positive and significant effect. Keywords: SPIP; Organizational Commitment; Organizational Culture; Good Government Governance; Local Government Performance]]>
<![CDATA[Faktor Yang Mempengaruhi Keinginan Investasi Investor Muda di Pasar Modal Indonesia ]]>
<![CDATA[Riyadi Aprayuda]]>;
<![CDATA[Fauzan Misra]]>
<![CDATA[ E-Jurnal Akuntansi Vol 30 No 5 (2020) ]]>
Publisher : <![CDATA[Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region ]]>
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DOI: 10.24843/EJA.2020.v30.i05.p02
<![CDATA[This study aims to examine the influence of attitudes, the impact of the social environment, and investment knowledge on the desire to invest in the capital market by young investors. Specifically, this study refers to the predictors of Theory of Planned Behavior (Ajzen, 1991) to establish factors that influence investment desires. This study uses primary data from a closed questionnaire, with 166 valid responses through online surveys from investors in several university investment galleries in Indonesia. Data were analyzed using Structural Equation Modeling (SEM). The results showed that the attitude of investors and investment knowledge influence the desire to invest. However, the impact of the social environment did not succeed in triggering the investment desire of young investors. These finding underscores the influence of the social environment only being a support, meanwhile, the internal factors of the individual are the main ones making young investors want to invest. As a practical contribution, these finding suggest a positive attitude and increase investment-related knowledge can be applied as a strategy to attract new investors in the capital market. Keywords: Investment Intention; Investor's Attitude; Social Environmental Impacts; Investment knowledge; Young Investor.]]>
<![CDATA[Pengaruh Kekayaan Daerah dan Belanja Modal Terhadap Kinerja Penyelanggaraan Pemerintah: Pengujian Legislative Power Sebagai Variabel Pemoderasi ]]>
<![CDATA[Regina Usman]]>;
<![CDATA[Fauzan Misra]]>;
<![CDATA[Firdaus Firdaus]]>
<![CDATA[ E-Jurnal Akuntansi Vol 29 No 2 (2019) ]]>
Publisher : <![CDATA[Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region ]]>
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DOI: 10.24843/EJA.2019.v29.i02.p06
<![CDATA[In addition, this study also aims to see how the legislative power variable can strengthen the relationship between regional wealth variables and capital expenditure on the performance of local government operations. The criteria for collecting sampling in this study were using purposive sampling techniques to obtain a sample of 149 provinces for five years. This study used a multiple linear regression analysis models with the Moderate Regression Analysis method. The results of the study indicated that the regional wealth variable did not affect the performance of regional government administration, while capital expenditure had a positive and significant effect on the performance of local government operations. The results also showed that legislative power could weaken the relationship between capital expenditure and the performance of local government operations. Keywords : Regional Wealth; Capital Expenditures; Legislative Power; Performance of Local Government Operation.]]>
<![CDATA[Kompetensi Pejabat Pengelola Keuangan dan Peran Audit Internal Terhadap Kualitas Laporan Keuangan SKPD dengan Komitmen Organisasional Sebagai Variabel Pemoderasi ]]>
<![CDATA[Putri Hafizhoh]]>;
<![CDATA[Fauzan Misra]]>
<![CDATA[ E-Jurnal Akuntansi Vol 33 No 7 (2023) ]]>
Publisher : <![CDATA[Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region ]]>
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DOI: 10.24843/EJA.2023.v33.i07.p06
<![CDATA[The quality of the financial reports of the Regional Work Unit (SKPD) is an instrument that can be used as a guide in making decisions for interested parties. The purpose of this research was conducted to prove empirically the influence of the competence of financial management officials, the role of internal audit, and organizational commitment on the quality of SKPD financial reports in the Municipal Government of Padang Panjang. The sampling procedure used in this research is the saturated sample method with a sample of 72 people. This research utilizes primary data, namely the method of collecting data through questionnaires. The data analysis method utilizes SEM-PLS with the SmartPLS 3.0 application. The results of the study show that the competence of financial management officials and organizational commitment do not affect the quality of financial reports in the Padang Panjang City Government SKPD. Conversely, the role of internal audit has a positive effect on the quality of financial reports in the Padang Panjang City Government SKPD.Keywords: Competence of financial management officials; the role of internal audit; organizational commitment; quality of the financial statements.]]>
<![CDATA[Pengaruh Efek Pembingkaian Terhadap Pengambilan Keputusan Divestasi ]]>
<![CDATA[Victory, Galant]]>;
<![CDATA[Misra, Fauzan]]>
<![CDATA[ Jurnal Ekonomi Manajemen Sistem Informasi Vol. 6 No. 4 (2025): Jurnal Ekonomi Manajemen Sistem Informasi (Maret - April 2025) ]]>
Publisher : <![CDATA[Dinasti Review ]]>
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DOI: 10.38035/jemsi.v6i4.4614
<![CDATA[Penelitian ini bertujuan untuk mengkaji pengaruh framing terhadap pengambilan keputusan divestasi. Penelitian berfokus pada proses pengambilan keputusan divestasi yang diduga dipengaruhi oleh perilaku manajer/direktur sebagai pengambil keputusan. Teori prospek adalah dasar teoritis utama dalam memahami bagaimana manajer menanggapi informasi yang berkaitan dengan keuntungan dan kerugian. Efek pembingkaian mengacu pada bagaimana penyajian informasi (positif atau negatif) mempengaruhi kecenderungan untuk membuat keputusan berisiko. Penelitian ini menggunakan pendekatan eksperimental untuk mengkaji pengaruh efek framing pada pengambilan keputusan divestasi. Hasil penelitian menunjukkan bahwa efek framing secara signifikan mempengaruhi pengambilan keputusan divestasi. Informasi yang disajikan dalam bingkai positif cenderung memicu perilaku menghindari risiko, sedangkan bingkai negatif meningkatkan perilaku mencari risiko. Penelitian ini diharapkan dapat membuka pembahasan lebih lanjut tentang pengaruh faktor psikologis dan perilaku dalam pengambilan keputusan strategis yang jarang dibahas dalam penelitian di bidang akuntansi manajemen. Selain itu, penelitian ini diharapkan dapat memberikan kontribusi yang signifikan terhadap literatur akademik terkait bagaimana penyajian informasi akuntansi manajemen yang berguna untuk pengambilan keputusan.]]>
<![CDATA[Accountability Dysfunction 
in Campaign Finance Regulations: A Case Study of the 2018 Jambi Simultaneous General Elections ]]>
<![CDATA[Kabullah, Muhammad Ichsan]]>;
<![CDATA[Amsari, Feri]]>;
<![CDATA[Arifin, Wein]]>;
<![CDATA[Misra, Fauzan]]>
<![CDATA[ Jurnal Bina Praja Vol 12 No 2 (2020): Pemilihan Kepala Daerah ]]>
Publisher : <![CDATA[Research and Development Agency Ministry of Home Affairs ]]>
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DOI: 10.21787/jbp.12.2020.225-236
<![CDATA[The regulations of campaign finance have highly problematic for local electios (Pilkada) in Indonesia. However, the campaign finance system changed gradually over the following years, many alleged campaign violations committed by candidates during local elections. In this study, the researcher wants to assess campaign finance regulations based on the accountability concept. The measurement of accountability in the campaign finance regulations has been divided into two perspectives, which are legal and finance. The study used a qualitative method with a case study approach in Jambi's three regions, which held local elections (Pilkada) in 2018. This study argues that the current regulations have not solved the whole problem of campaign funds. The level of corruption by candidates remains stubbornly high due to less authority and weak sanctions. At the same time, most campaign finance regulations have never been enforced. As a result, revising Acts on the election, enhancing law enforcement, and raising public awareness need to promote for ensuring the quality of local democracy.]]>
<![CDATA[Peran Audit Investigasi untuk Perhitungan Kerugian Negara pada Kasus Korupsi Gubernur yang Ditangani KPK Periode 2013-2022 ]]>
<![CDATA[Hamdani]]>;
<![CDATA[Misra, Fauzan]]>
<![CDATA[ Jurnal Bina Praja Vol 15 No 2 (2023) ]]>
Publisher : <![CDATA[Research and Development Agency Ministry of Home Affairs ]]>
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DOI: 10.21787/jbp.15.2023.249-260
<![CDATA[Since the Corruption Eradication Commission (KPK) was established in 2003-2022, KPK has handled 20 Governors involved in corruption cases. This study took a sample of 10 governors, or 50% of the number of governors handled by the Corruption Eradication Commission, taking into account the availability of court decision data on the Supreme Court website and population representation from 2013 to 2022. A total of six governors were convicted on charges of bribery-receiving corruption related to local budget management. In handling these cases, it is necessary to calculate state losses by the BPK RI auditors due to the acts of corruption committed. Law Number 15 of 2004 and Law Number 15 of 2006 emphasize the need to examine state financial losses in corruption cases to determine the amount of state losses. These two provisions are not yet binding on Corruption Eradication Commission investigators to ask the Audit Board of the Republic of Indonesia to calculate state financial losses because it is considered that the provisions for requesting an audit are not strictly regulated in Law Number 31 of 1999. This requires harmonization of the regulations governing acts of corruption with those governing the calculation of state losses. Analysis of the charges against the court decision indicates that the calculation of state financial losses by the Audit Board of the Republic of Indonesia (BPK RI) or Finance and Development Supervisory Agency (BPKP) is not used in determining the real and definite amount of state financial losses. The judge fully relied on the amount of bribes received or the amount of corruption enjoyed by the defendant in the indictment as a loss to the state, which must be returned as replacement money. In the indictment, there was no argument for using bribes received as losses to the state, which is an obligation to return to recover the said state losses regulated in Law Number 1 of 2004.]]>
